Oregon § 308.471 Owner to file statement with governing body when rehabilitation project finished; disqualification of property; judicial review of disqualification determination

Oregon Statutes

§ 308.471 — Owner to file statement with governing body when rehabilitation project finished; disqualification of property; judicial review of disqualification determination

Oregon § 308.471

Vol.8

Title 29Revenue and Taxation

Ch. 308Assessment of Property for Taxation

This text of Oregon § 308.471 (Owner to file statement with governing body when rehabilitation project finished; disqualification of property; judicial review of disqualification determination) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 308.471 (2026).

Text

(1)Upon completion of the rehabilitation improvements for which an application for limited assessment filed under ORS 308.462 has been approved, the owner shall, if appropriate, file with the governing body the following:

(a)A statement of rents charged for each rental unit for the 12-month period preceding the commencement of rehabilitation improvements, if an agreement has been filed under ORS 308.462 (2);

(b)A statement of the amount of rehabilitation expenditures made with respect to each unit and the composite expenditures made in the rehabilitation of the entire property;

(c)A copy of all final building permits and clearances issued by the appropriate government agency; and

(d)A statement that the rehabilitation improvements or to the owner’s property qualify such property for l

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(1) Upon completion of the rehabilitation improvements for which an application for limited assessment filed under ORS 308.462 has been approved, the owner shall, if appropriate, file with the governing body the following:
(a) A statement of rents charged for each rental unit for the 12-month period preceding the commencement of rehabilitation improvements, if an agreement has been filed under ORS 308.462 (2);
(b) A statement of the amount of rehabilitation expenditures made with respect to each unit and the composite expenditures made in the rehabilitation of the entire property;
(c) A copy of all final building permits and clearances issued by the appropriate government agency; and
(d) A statement that the rehabilitation improvements or to the owner’s property qualify such property for limited assessment under ORS 308.450 to 308.481.
(2) Within 30 days after receipt of the statements required by subsection (1) of this section, the governing body shall determine whether or not the owner’s property is qualified for limited assessment under ORS 308.450 to 308.481.
(3) If the governing body determines that the owner’s property is qualified for limited assessment under ORS 308.450 to 308.481, the governing body shall file the certificate of qualification required by ORS 308.466 with the county assessor within 10 days after the expiration of the 30-day period provided by subsection (2) of this section.
(4) If the governing body determines that the owner’s property is not qualified for limited assessment under ORS 308.450 to 308.481, the governing body or its agent shall state in writing reasons why the property is not qualified and send such writing to the owner within 10 days after the determination.
(5) An owner may appeal an adverse determination by the governing body to the governing body within 30 days after receipt of the writing required by subsection (4) of this section. If the governing body rejects the appeal, the owner may appeal to the circuit court, and from the decision of the circuit court to the Court of Appeals, as provided by law.